There is a well-known bakery in the town, named Paris Bakery

A). what is the daily revenue of the bakery based on the following assumptions? (10 points)

- there are 10 customers in/out in 10 minutes

-each costumer buys 3 biscuits on average

-The price of biscuit is $1.50 each

-The bakery open from 8 A.M to 6 P.M

B) Owner of the Bakery wants to adopt Kanban system to reduce the inventory. Howmany Kanban containers will be needed to support the bakery based on the following assumptions?

-The daily demand is 100 batches

-The production lead time is 2 days

-Management has decided to have 1 day of safety stock

-One container fits 20 batches

C) At the Bakery, it takes 120 seconds to assemble one sandwich through 20 activities. If 30 customers arrive at the restaurant every hour on average, what is the Target Manpower the Restaurant needs to meet the demand of the sandwich?(10 points)

D) The weight of one batch has to be 3.6 lbs. to make constant size of biscuits. The Bakery has a low specification limit of 3.5 lbs. and upper specification limit of 3.7 lbs. The standard deviation is 0.1 lbs. Owner wants to reduce its defect probability 1.1%. To what level would the have to reduce the standard deviation in the process to meet this target? (10 points)

You obtain a position as a community pharmacist in a small town by a pharmacist who is on the verge of retirement. You have an idea that you want to expand the clinical services of the pharmacy. As a certified immunizer, you decide that you want to implement vaccine services. Utilizing all of the modern four Ps (people, processes, programs, and performance), describe the marketing plan you would put in place to build these services (2-3 paragraphs). Describe in one to two sentences the cost objects that will be factored into the budget when starting the immunization service.

The Town of Weston has a Water Utility Fund with the following trial balance as of July 1, 2016, the first day of the fiscal year:

During the year ended June 30, 2017, the following transactions and events occurred in the Town of Weston Water Utility Fund:

1. Accrued expenses at July 1 were paid in cash.
2. Billings to nongovernmental customers for water usage for the year amounted to $1,381,000; billings to the General Fund amounted to $109,000.
3. Liabilities for the following were recorded during the year:

4. Materials and supplies were used in the amount of $276,000, all for costs of sales and services.
5. $14,100 of old accounts receivable were written off.
6. Accounts receivable collections totaled $1,472,400 from nongovernmental customers and $48,700 from the General Fund.
7. $1,041,400 of accounts payable were paid in cash.
8. One year’s interest in the amount of $176,100 was paid.
9. Construction was completed on plant assets costing $252,000; that amount was transferred to Utility Plant in Service.
10. Depreciation was recorded in the amount of $262,100.
11. Interest in the amount of $25,200 was reclassified to Construction Work in Progress. (This was previously paid in item 8.)
12. The Allowance for Uncollectible Accounts was increased by $10,000.
13. As required by the loan agreement, cash in the amount of $102,000 was transferred to Restricted Assets for eventual redemption of the bonds.
14. Accrued expenses, all related to costs of sales and services, amounted to $90,000.
15. Nominal accounts for the year were closed.

Required:
a. Record the transactions for the year in general journal form.
b. Prepare a Statement of Revenues, Expenses, and Changes in Fund Net Position.
c. Prepare a Statement of Net Position as of June 30, 2017.
d. Prepare a Statement of Cash Flows for the year ended June 30, 2017. Assume all debt and interest are related to capital outlay. Assume the entire construction work in progress liability (see item 3) was paid in entry 7. Include restricted assets as cash and cash equivalents.

PART I: • You live on the outskirts of a small town, and are considering investing in one of three different apple orchards, as a way to supplement your income and help pay for your college tuition. You are presented with the following four scenarios, and must discern the type of good involved in each, as well as the incentives associated with the use of each orchard. • Orchard A: You would be the sole owner of Orchard A. There is a fence around the orchard which restricts access, and you could pick the apples to keep for yourself or to sell to others. The apples would be of very high quality, since you would would wait to pick the apples at their ideal ripeness, and may be willing to invest in fertilizing and trimming the apple trees to promote healthier growth. 1. What type of Orchard is Orchard A? (a) Public Good (b) Private Good (c) Club Good (d) Common-resource Good 1 • Orchard B: Orchard B is managed by a restricted group of owners in a Cooperative. Access to the Cooperative is limited to only 20 members who join and pay dues. Members are free to pick as many apples as they would like at any time, as there are many more apples than the limited number of members would ever want to pick to sell or consume. Non-members are not allowed access to the orchard. 2. What type of Orchard is Orchard B? (a) Public Good (b) Private Good (c) Club Good (d) Common-resource Good • Orchard C: Orchard C is available for anyone in town to access. There are no fences or barriers, and fruit may be picked by anyone at any time. You are free to sell or consume any apples you pick. Due to the unlimited access and large number of patrons, each apple you pick means fewer apples for other citizens to enjoy. The orchard is funded by tax revenue from the city. 3. What type of Orchard is Orchard C? (a) Public Good (b) Private Good (c) Club Good (d) Common-resource Good • Now consider all 3 orchards to answer the following questions: 4. Which Orchard is least likely to have apples left on the trees in the last week of the apple-picking season? (a) Orchard A (b) Orchard B (c) Orchard C (d) All are equally likely 5. If the costs of maintaining an orchard are prohibitively expensive for a single-owner, which orchard may provide a way for you to enjoy the fruits of Orchard ownership while maintaining a sustainable orchard that can produce high-quality fruit for years to come? (a) Orchard A (b) Orchard B (c) Orchard C (d) All are equally likely

The S&H Mercantile in Luther is the only game in town for a number of items and tries valiantly to use only the storage space needed to display items since there is no stock room in the back of the store. One popular item, a 16-ounce can of dehydrated water, takes up 20 square inches of shelf space. The shelf space available for this item measures five feet by four feet. The store manager would like to order a quantity that can fill the shelf space without stacking and without needing to store cans elsewhere in the store. The amount ordered should all be on display once the S&H runs out and ideally would arrive just as the last can is purchased.

A. Suppose the annual demand is 8,000 units and the cost per can is $3 with a holding cost of 10%. What is the required order cost per lot?

B. Drought conditions spike demand during the summer to an annualized rate of 27,000 cans per year and the price rises to $12 per can with a holding cost of 20%. What is the required order cost per lot?

Neve Commercial Bank is the only bank in the town of​ York, Pennsylvania. On a typical​ Friday, an average of 8 customers per hour arrive at the bank to transact business. There is one teller at the​ bank, and the average time required to transact business is 3 minutes. It is assumed that service times may be described by the negative exponential distribution. A single line would be​ used, and the customer at the front of the line would go to the first available bank teller. If a single teller is​ used:

a) The average time in the line? = ______ minutes?.

b) The average number in the line? = _______customers?.

c) The average time in the system? = _____minutes? .

d) The average number in the system? = ______customers?

e) The probability that the bank is empty? = ____?(round your response to two decimal? places).

f) CEO Benjamin Neve is considering adding a second teller? (who would work at the same rate as the? first) to reduce the waiting time for customers. He assumes that this will cut the waiting time in half.

g) If a second teller is? added, the average time a customer spends in the queue? = ____ minutes?

h) If a second teller is? added, the average number of customers in the queue? =??____ customers.

I) If a second teller is? added, the average time a customer spends in the system? = _____minutes

j) If a second teller is? added, the average number of customers in the system? =?? customers?

The town of Cypress Creek is preparing to go to war against the American government. To do this, it is building a giant satellite laser! To build the laser, the government of the town will resort to taxation to fund its expenditure. The initial economy of Cypress Creek can be expressed by the following agents:

Consumers, C = 25 + 0.95(Y-T)

Output, Y = 5000

Government expenditures, G = 2000

Taxation, T = 2000

Investors, I = 750-125r

Markets are fully competitive and the equilibrium condition for markets are:

Goods and service market: Y =C + I + G

Financial market: I = S

When it builds the Satellite, government and taxation change to

Government expenditures, G = 4000

Taxation, T = 4000

Hank Scorpio makes another announcement "People of North Haverbrook! We must all work together in this to crush the American Government - I implore you to save you wages! Don't spend!"

m) [2 points] by how much would consumers need to reduce their Marginal propensity to consume

(MPC) such that the market clearing interest rate does not change?

n) [2 points] Who will end up paying the burden of this project? (consumers or investors? And by

how much?)

Neve Commercial Bank is the only bank in the town of​ York, Pennsylvania. On a typical​ Friday, an average of 8 customers per hour arrive at the bank to transact business. There is one teller at the​ bank, and the average time required to transact business is 3 minutes. It is assumed that service times may be described by the negative exponential distribution. A single line would be​ used, and the customer at the front of the line would go to the first available bank teller. If a single teller is​ used:

f) CEO Benjamin Neve is considering adding a second teller? (who would work at the same rate as the? first) to reduce the waiting time for customers. He assumes that this will cut the waiting time in half.

g) If a second teller is? added, the average time a customer spends in the queue? = ____ minutes?

h) If a second teller is? added, the average number of customers in the queue? =??____ customers.

I) If a second teller is? added, the average time a customer spends in the system? = _____minutes

j) If a second teller is? added, the average number of customers in the system? =?? customers?

Top Quality Food Ltd. (TQF) is a medium-sized private food-processing company founded more than twenty years ago by Ray Smith. TQF is located in Newmarket and mainly provides frozen chicken, pork, and beef products to grocery stores and restaurants in the greater Toronto area and its surroundings. Ray is the CEO and sole common shareholder of the company. In recent decades, consumers pursue healthy lifestyle and tend to eat less meat but more fruits and vegetables. In noticing this market trend, Ray decided to add a new product line to produce frozen fruits. Ray approached Meridian Credit Union in early 2020 for a long-term loan to finance its planned new product line. After carefully reviewing TQF’s business plan, Meridian agreed to finance the purchase of new equipments for the new product line in processing and packaging frozen fruits, and the new equipment will be used as the loan collateral. Meridian also imposes a debt to equity ratio of not more than 1 to 1 for the loan, and requires audited financial statements from TQF every year. Ray agreed to satisfy all of Meridian’s requests, and in the fall of 2020, he hired Sherman LLP as the auditor for TQF. As a staff accountant of Sherman, your supervisor asked you to take care of the TQF account. December 31, 2020 will be the first year end which TQF will be audited. TQF’s earnings in recent years have averaged $ 300,000. In a recent meeting with Ray, he asked you to comment on the relevant accounting policies regarding the transactions which you have noted below:

1. Ray used the money from issuing preferred share (as stated in 6b above) to help finance a $ 120,000 acquisition of common shares in Spring Farm (SF) that produces blueberry, strawberry, peach and cherry. TQF will now own 25% of SF. SF will be a primary supplier of those fruits mentioned above for TQF’s new product line. Ray explained: “this vertical integration is critical for the growth of our business! Otherwise I will have to pay about $ 10,000 more if I buy from other suppliers. This deal is a big help with cash flow, and it also helps us to secure the supply which can be volatile depending on the weather.”

Mr. C is a 22 year old, white, single, male who is in his third year at a local university in Albuquerque, New Mexico. He is majoring in Philosophy and American studies. When he is not in school he lives with his parents.

He has been taken to the mental health center for an evaluation today, brought by his parents who were concerned after he was demonstrating “strange” behaviors and then abruptly dropped out of school after he failed his summer class. This baffled the parents since he has always been an A and B student. Up until three months ago he seemed to be doing okay. He was living in the dorms and there were no reports he was doing poorly. When asked why he dropped out of school, he stated the administration of the school was watching and targeting him for being a suspected spy for another university.

He stated the professor of his philosophy class warned him of this in a coded message on one of his powerpoints. None of the other students noticed this, but the message was clear to him. He also verbalized he could hear the students laugh at him behind his back. Additionally, he began hearing two voices, which he did not recognize. These voices would comment on his behavior and criticize his actions. They were telling him to drop out of school because if he didn’t the administration was going to make a public spectacle of him.

He stated he smoked a little bit of pot when he was in high school, but didn’t like it because it made him feel weird. He also didn’t like the taste of alcohol. He grew up in an upper middle class environment. His mother is an attorney working in real estate law and his father is a professor in the English department of another university in New Mexico. They stated he has always been very intelligent and always a little shy, but not overly so. He spent a lot of time alone, but his parents didn’t consider him to be a “loner” since he occasionally had one or two friends. He didn’t like to go to parties or places where there were large gatherings. The parents did not see this as odd and were glad he was keeping away from trouble. He joined a couple of youth groups in his adolescence which were tied to his church, but dropped out after he felt they were pressuring him to change his beliefs.

When the social worker entered the room to begin the evaluation, Mr. C asked her if she worked for the administration and asked to see her credentials. He was disheveled in appearance, wearing a dirty wrinkled shirt--which was different from his past habits, according to the parents. He always prided himself on being clean and neat. He was slightly agitated and during the interview got up from his chair several times. His thinking, at times, was tangential with some loosening of associations. He denied any suicidal or homicidal ideation. His only previous psychiatric history was outpatient treatment he attended with his family in a family therapy session. This occurred when he was around 15 y.o. when his parents were thinking of getting a divorce. The parents did not divorce and have remained together. The father did state one of his brothers was hospitalized for psychiatric reasons in Colorado several years ago, and didn’t know the circumstances.

Based on the above vignette for Case #1, list the principal diagnosis/diagnoses (including any and all appropriate subtypes and specifiers)